Calculation of the Tax Liability. A complex trust has taxable income of \($29,900\) in 2023. The \($29,900\) includes \($5,000\) of rental income and \($25,000\) of taxable interest income, reduced by the \($100\) personal exemption. The trust makes no distributions during the year. What is the trust’s total tax liability? Compare this tax to the amount of tax an unmarried individual filing single would pay on the same amount of rental and interest income (with no other income). Assume the individual claims the standard deduction.